US Laws, Codes, Statutes & Cases

 
    §  168.  Tribunal  for  tax  appeals.  a.  An  independent tax appeals
  tribunal is hereby  established.  Such  tribunal  shall  be  within  the
  department  of  finance  established  under  chapter fifty-eight of this
  charter, but the  powers,  functions,  duties  and  obligations  of  the
  tribunal  shall be separate from and independent of the authority of the
  commissioner of finance. The tribunal shall have  jurisdiction  to  hear
  and  determine  cases  initiated  by  the filing of petitions protesting
  notices issued by the commissioner of finance, which give a  person  the
  right  to  a  hearing,  including  but  not  limited  to  any  notice of
  determination of tax due, of a tax deficiency, of a denial of  a  refund
  or  credit application or of the refusal to grant, the suspension or the
  revocation of a license issued pursuant to  chapter  thirteen  of  title
  eleven  of  the administrative code, which notices relate to nonproperty
  taxes, excise taxes and annual vault charges imposed by the city, except
  those taxes and charges administered by the State of New York on  behalf
  of  the City of New York. For purposes of the preceding sentence, if the
  commissioner  of  finance  fails  to  act  with  respect  to  a   refund
  application  before  the  expiration  of the time period after which the
  taxpayer may file a petition for refund with the  tribunal  pursuant  to
  subdivision (c) of section 11-529 or subdivision three of section 11-680
  of  the administrative code, such failure shall be deemed to be a notice
  of denial of a refund issued by the commissioner of finance pursuant  to
  such   subdivision.  The  tribunal  shall  review  petitions  and  other
  documents submitted to  it,  hold  hearings,  and  render  decisions  as
  provided  in this chapter. In rendering its decisions on claims asserted
  by taxpayers or the commissioner of finance, the tribunal shall have the
  same power and authority as  the  commissioner  of  finance  to  impose,
  modify or waive any taxes within its jurisdiction, interest thereon, and
  any  applicable  civil  penalties.  In appeals in which the rules of the
  commissioner of finance are at issue, the tribunal shall have the  power
  and authority to rule on the legality of such rules.
    b. The tribunal shall be composed of three commissioners, each of whom
  shall  be  appointed  by the mayor. The mayor shall designate one of the
  three commissioners as president of the tribunal,  who  shall  serve  as
  president  during  his or her term as commissioner. The president of the
  tribunal, in addition to performing his or her duties as a commissioner,
  shall be in charge of the administration and operation of the  tribunal.
  Each  commissioner  shall  serve  a  term of six years, except the mayor
  shall specify in the case of the  first  three  commissioners  appointed
  that  (i)  the  term  of one of those commissioners shall expire on June
  thirtieth, nineteen hundred and ninety-two, (ii) the term of another  of
  those commissioners shall expire on June thirtieth, nineteen hundred and
  ninety-four, and (iii) the term of the commissioner designated president
  shall  expire  on  June  thirtieth, nineteen hundred and ninety-six. The
  mayor may remove any commissioner from the tribunal for neglect of duty,
  for  inability  to  perform  duties  because  of  mental   or   physical
  disability, for malfeasance or for any other just cause, after providing
  such commissioner prior notice and an opportunity to be heard. The mayor
  shall  fill  any  vacancy  in  the  tribunal  occurring  other  than  by
  expiration  of  term  in  the  same  manner  as  for   making   original
  appointments,  except  an  appointment to fill a vacancy shall expire at
  the end of the term of the  commissioner  whose  departure  created  the
  vacancy. The number of commissioners on the tribunal may be increased by
  local law.
    c.  No  person shall be appointed as a commissioner unless that person
  possesses substantial knowledge and competence in the area  of  taxation
  and  has  been  admitted  to practice as an attorney in the State of New
  York for at least ten years. Every commissioner, while in office,  shall

  give  his  or  her whole time to the duties of the office, and shall not
  engage in the  practice  of  law  or  other  occupation,  profession  or
  employment. Each commissioner shall receive an annual salary in the same
  amount  as  is  payable to a judge of the civil court of the City of New
  York. A commissioner's annual salary shall not be diminished during  his
  or her term of office.
    d.  The  president  of  the  tribunal shall appoint administrative law
  judges, subject to appropriations therefor, who shall be  authorized  to
  conduct  any  hearing or motion procedure within the jurisdiction of the
  tribunal, subject to en banc review by the tribunal. Each administrative
  law judge shall be an attorney admitted to practice in the state of  New
  York  for  at  least  five  years or are currently employed as a hearing
  officer in the department of  finance.  Each  administrative  law  judge
  shall  be appointed pursuant to the civil service law. The president may
  designate  one  of  the  administrative  law  judges  to  be  the  chief
  administrative law judge, having such powers as are prescribed under the
  rules  of  the tribunal. A determination issued by an administrative law
  judge shall finally decide the matters in controversy unless  any  party
  to  the  hearing  takes  exception  by timely requesting a review by the
  tribunal sitting en banc as provided for by rules adopted under  section
  one  hundred  sixty-nine  of  the  charter.    Determinations  issued by
  administrative law judges shall not be cited, shall not be considered as
  precedent nor given  any  force  or  effect  in  any  other  proceedings
  conducted  by  the  tribunal or in any judicial proceedings conducted in
  this state.
    e. The president of the tribunal  shall  appoint  presiding  officers,
  subject  to  appropriations therefor, who shall be authorized to conduct
  small claims hearings  under  a  procedural  system  to  be  established
  pursuant  to  subdivision  e  of  section  one hundred sixty-nine of the
  charter. The qualifications for the position of presiding officer  shall
  be  determined by rules adopted pursuant to subdivision e of section one
  hundred sixty-nine of the charter, and each presiding officer  shall  be
  appointed pursuant to the civil service law.
    f.  The  tribunal  shall  collect, compile and prepare for publication
  statistics and other data with respect  to  its  operations,  and  shall
  submit annually to the mayor a report on such operations, including, but
  not  limited  to,  the  number  of  proceedings  initiated, the types of
  dispositions made and the number of proceedings pending.